Zellis Group – Tax Strategy

Zellis group is a market leader for pay, reward, analytics, and people experiences. The group is split into three distinct sub-groups Zellis; payroll and HR solutions for medium to large-sized enterprises, Moorepay; payroll and HR solutions for small to medium enterprises, and Benefex: benefits management for all enterprises from small to multi-national corporations.

A core value of Zellis Group is to be accountable for what we do and the impact we have and so tax compliance is built into our core corporate behaviours. We are a responsible taxpayer and view the contribution of taxes to be an important part of our role in helping to build and support the economies in which we operate.

How Zellis Group Manages UK Tax Risks

Zellis Group is committed to managing tax compliance and risks responsibly in line with all tax laws and regulations set out across each of the territories in which we operate, including the UK.

We have developed a robust governance framework to identify, assess and manage tax risks across all our businesses. The basis of this framework also supports us in meeting the requirements set out in the UK Senior Accounting Officer (SAO) legislation.

Overall responsibility for our tax governance framework and management of tax risks of the group sits with the Group Board of Directors and the nominated SAO. The day-to-day management of business tax affairs are delegated to the Group Tax Manager, whilst day-to-day management of employment tax affairs are delegated to the Head of HR Operations & Talent Acquisition, who is supported by the Group Tax Manager when issues are considered significantly complex.

The group operates a formal delegation of authority framework to ensure material matters are always considered by individuals who are also responsible for compliance with our tax strategy, reducing risks of material non-compliance.

Formal periodic communication between the Group Tax Manager and senior management of each group business is built into our framework to ensure timely knowledge of commercial plans and changes to strategies to ensure continued compliance with relevant tax legislation.

Similarly, a direct and periodic reporting process between Group Tax Manager and the SAO is in place to ensure appropriate governance, controls and risk management can be represented at the most senior level and therefore enforced on a group wide basis. 

We also recognise that tax legislation can be complex and sometimes subject to interpretation, ultimately giving rise to a material tax risk. Where there is uncertainty in how the relevant tax law should be applied and/or the matter is material in value, external professional advice is sought to support decision making by the group’s management. 

Attitude towards tax planning at Zellis Group

The group does not conduct or seek aggressive tax planning, does not partake in contentious tax schemes or engage in artificial tax arrangements. The use of incentives and reliefs to optimise tax burdens is always on accordance with 

Zellis group will only seek to optimise tax burden in compliance with all applicable laws for example benefitting from tax efficiencies through wildly recognised UK government promoted schemes, such as the Research & Development Expenditure Credit (RDEC) scheme.

Any structuring tax planning undertaken by the group will be to enable our commercial & operational plans to remain compliant with all relevant laws and regulations.

All group entities operate on an arm’s length basis in line with local and OECD Transfer Pricing guidelines to ensure profits arise in line with the geographically occurrence of commercial activity.

Relationship with Tax Authorities

Zellis seeks to build a transparent, co-operative and professional relationship with tax authorities globally, including HMRC.

Zellis endeavours to provide timely responses to all information requests and collaborate with tax authorities and officials to resolve disputes as quickly as possible.

Matters of non-compliance is taken seriously by Zellis and will be disclosed voluntarily to the relevant tax authority at the earliest opportunity. This will normally follow the corroboration and internal interrogation of all relevant data and information to ensure both context and quantum of any non-compliance can be reported in such disclosures.

This strategy applies to all Zellis Group entities as set out in Appendix 1 and applies to the accounting year ending 30 April 2025.

This strategy has been approved by the Group Board of Directors and the Group Audit Committee.

This document is intended to satisfy the reporting obligations set out in Paragraph 16(2) Schedule 19 Finance Act 2016 to publish a UK tax strategy document in the current financial year.